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This paper seeks to link conflict and mediation theory to practice using an asymmetry framework. Past conflict research often assumes that conflict parties perceive the same amount of conflict, neglecting that members may have different perceptions.

This study conducted surveys and interviews with 30 conflict parties involved in mediation and examined the effects of asymmetry of parties' perceptions of task and relationship conflict on absenteeism, motivation, and satisfaction with the mediation. In addition, mediator bias was considered as another asymmetry variable that influences mediation success.

Using quantitative and qualitative data it was found that these perceived asymmetries were negatively associated with work motivation and satisfaction, and positively associated with absenteeism.

Recommendations for mediators and organizations are provided.

The aim of this paper is to develop an instrument to assess the developmental space that teams create; examine whether creating more developmental space leads to greater satisfaction with team results; and decide which of three models best predicts perceived results.

The paper presents a quantitative study of individuals (N = 257). An instrument was designed to assess developmental space and was validated with a factor analysis. Multiple regression analyses were used to examine whether creating developmental space led to greater satisfaction with team results.

This study confirms the four-factor structure of developmental space suggested by earlier research. Creating more developmental space is positively related to perceived team results.

This research highlights the importance of creating developmental space and provides teams with an instrument to assess their developmental space as a starting point for improvement.

The interactions teams use are crucial in explaining the effects of teamwork, but seem underexposed in team research. Creating developmental space is a relatively new concept, hitherto only researched qualitatively. This empirical study extends and endorses previous research on developmental space by providing a quantitative assessment.

Accounting practitioners and educators agree that effective oral and written communication skills are essential to success in the accounting profession. Despite numerous initiatives to improve accounting majors’ communication skills, many students remain deficient in this area. Communication literature suggests that one factor rendering these initiatives ineffective is communication apprehension (CA). There is general agreement that accounting students around the globe have higher levels of CA than other majors. Therefore, accounting educators interested in improving students’ communication skills need to be aware of the dimensions and implications of CA. This chapter provides a review of the relevant literature on CA, with a focus on CA in accounting majors. It also presents intervention techniques for use in the classroom and makes suggestions for future research.

The purpose of this paper is to longitudinally analyse the evolution of multiple narrative textual characteristics in the chairman’s statements of Guinness from 1948 to 1996, with the aim of studying impression management influences. It attempts to contribute insights on impression management over time.

The paper attempts to contribute to external accounting communication literature, by building on the socio-psychological tradition within the functionalist-behavioural transmission perspective. The paper analyses multiple textual characteristics (positive, negative, tentative, future and external references, length, numeric references and first person pronouns) over 49 years and their potential relationship to profitability. Other possible disclosure drivers are also controlled.

The findings show that Guinness consistently used qualitative textual characteristics with a self-serving bias, but did not use those with a more quantitative character. Continual profits achieved by the company, and the high corporate/personal reputation of the company/chairpersons, inter alia, may well explain limited evidence of impression management associated with quantitative textual characteristics. The context appears related to the evolution of the broad communication pattern.

Impression management is likely to be present in some form in corporate disclosures of most companies, not only those companies with losses. If successful, financial reporting quality may be undermined and capital misallocations may result. Companies with a high public exposure such as those with a high reputation or profitability may use impression management in a different way.

Studies analysing multiple textual characteristics in corporate narratives tend to focus on different companies in a single year, or in two consecutive years. This study analyses multiple textual characteristics over many consecutive years. It also gives an original historical perspective, by studying how impression management relates to its context, as demonstrated by a unique data set. In addition, by using the same company, the possibility that different corporate characteristics between companies will affect results is removed. Moreover, Guinness, a well-known international company, was somewhat unique as it achieved continual profits.

IN The verdict of you all, Rupert Croft‐Cooke has some uncomplimentary things to say about novel readers as a class, which is at least an unusual look at his public by a practitioner whose income for many years was provided by those he denigrates.

This paper describes a series of cross-curricular exercises intended to introduce students to specific differences between US GAAP and IFRS, while also helping students understand how US GAAP and IFRS differently answer broader fundamental questions about accounting. These questions involve relevance, reliability, and managers’ use of judgment. Students play varying roles of financial statement stakeholders, according to the roles represented by three courses in the accounting curriculum. In all courses, the managers of the hypothetical firm face strong reporting incentives. Students make decisions according to the roles they play in each course. We observed that students not only identified the differences between US GAAP and IFRS, but also came to appreciate the potential impact of IFRS on stakeholders. Students also appreciated the effect of reporting incentives on managers under different reporting regimes.

THE hope we expressed in recent pages, that the Library Association might resume its normal methods of life and government, remains a hope. London, where only we suppose the Council could do its work really well, has been of late no place for the meetings of people; and we dare to say that for the key people of any profession or movement to gather there at present would be unwise, even though imagination may increase the risk beyond the warrant of the facts. Nor do we know yet if the worst has been experienced. Meanwhile it is probable that the affairs of librarianship must be delegated to even fewer workers than now. Only the chronically ungracious part of our fraternity will be without gratitude to those who keep things going for us.

Both accounting professionals and accounting academics have noted the importance of communication skills for the career success of students. Further, the general consensus from the academic and practitioner literature is that these communication skills are an area in which many students could use improvement. One factor that has been shown to impact the improvement and development of these skills is communication apprehension.

In this chapter, we describe a combination of pedagogical methods we employed in tax classes at two universities to reduce written communication apprehension among students. More specifically, we draw ideas from communications research which suggest that increased writing opportunities, progressively increasing the weighting of the assignments, using models and examples for study and comparison, and trying to make feedback more effective may help to reduce written communication apprehension. We implemented this suggested approach by using a series of assignments that incorporated writing components.

Results suggest that writing apprehension reduced from the beginning of the semester to the end of the semester. Further, the reduction in writing apprehension was even greater for those students who began the semester with high written communication apprehension. In addition, the results of the survey questions at the end of the semester suggest that the methods also improved students’ confidence in preparing tax-related written communication.